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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictGoshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … (80 percent) was not used. The Board has not adopted a plan that addresses accumulating and using reserve funds. … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Farmingdale Union Free School District – Financial Condition (2016M-235)
… District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The … because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of … Recalculated unrestricted fund balance averaged almost 8 percent (two times the statutory limit) of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. BOCES, … account for and report programs supported in whole or in part by specific revenue sources, totaled approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … budgets that include estimates for expenditures based on contractual and historical data. Develop a formal plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District … should ensure that this designee does not sign checks on a regular basis, but only in the Treasurer’s absence or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in … budgets that represent the District’s actual needs, based on available current information and historical data. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a … is provided only to specified persons and only based on the needs associated with their job functions. Adopt and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … The New York State Payroll System calculates taxes based on the annual table. Advance Payment of Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Cattaraugus County) The unrestricted fund balance for the district has consistently exceeded Real Property Tax … In addition, district officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… the multi-agency contract in order to create an accurate NYS Contract #. The OSC Bureau of Contracts can provide … potential and/or known Participating Agencies in order to support the procurement and award decisions. OSC approval of … last character. Example: An Awarding Agency establishes NYS Contract #CM0001AA (backdrop). For contracts not subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsState Agencies Bulletin No. 1915
… Affected Employees Non-arbitration eligible employees in the SSU (BU 21) who are represented by the NYSCOPBA are … the salary steps for each corresponding salary grade on the schedules for both bargaining units will match. The … Budget (DOB), this payment was deferred and not processed in April 2021. DOB has now authorized this payment. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleDivision of Housing and Community Renewal Bulletin No. DH-37
… for agency processing. Affected Employees Employees in Bargaining Unit 67 who meet the eligibility criteria … provides for a 3% Salary Increase for employees in graded and NS (SG 600) positions, trainees (SG 800) and … Pay Basis Code of FEE . No Increase for employees who were on a Leave of Absence for a Reason unrelated to Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-37-april-1-2009-salary-and-longevity-increases-employeesState Agencies Bulletin No. 896
… for agency processing. Affected Employees Employees in Bargaining Unit 67 who meet the eligibility criteria … provides for a 3% Salary Increase for employees in graded and NS (SG 600) positions, trainees (SG 800) and … Pay Basis Code of FEE . No Increase for employees who were on a Leave of Absence for a Reason unrelated to Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/896-april-1-2009-salary-and-longevity-increases-employees-represented-rentState Agencies Bulletin No. 1852.1
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1424
… is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-provided